Tanzania Receipt Book Template

Cash receipts in Tanzania — what's still legal

Any business whose turnover is TZS 11 million a year or more must issue fiscal receipts via an EFD or VFD (see the eligibility checker). However, a manual cash-receipt book remains useful for very small businesses, NGOs, schools, churches and internal money-handling — and TRA's own guidance says a seller with turnover below TZS 11 million issues a manual receipt in duplicate.

What a compliant cash receipt must show

• Sequential pre-printed number — fundamental for audit trail.
• Date of receipt.
• Payer name and (optionally) TIN.
• Amount in both words and figures.
• Purpose of the payment.
• Issuer signature, name, designation, and the business stamp.
• Your TIN if you are TIN-registered (most businesses are).

Best practice

• Use a duplicate book — issue the original to the payer, retain the carbon copy.
• Reconcile the receipt-book daily against cash on hand.
• Retain receipt books for 5 years per the Income Tax Act.
• Above the TZS 11 million threshold, every sale must go through a fiscal device. Keep the manual book for money that is not a sale, such as capital put in by an owner or a refund, and check those cases with your adviser.

The legal rule: fiscal receipt or manual receipt?

TRA's Taxes and Duties at a Glance 2025/26 draws the line by turnover:

• Turnover of TZS 11,000,000 or more: issue a fiscal receipt from an EFD or VFD.
• Turnover below TZS 11,000,000: issue a manual receipt in duplicate showing the date, the seller's full name with TIN, a full description of the goods, and the full name and address of the buyer.

The penalties are heavy. Failing to issue a fiscal receipt, or issuing a false or incorrect one, is an offence: the fine is TZS 2,000,000 or 20% of the value of the goods or services, whichever is greater, capped at TZS 4,000,000, or imprisonment of up to three years, or both. A buyer who fails to demand a fiscal receipt can be fined 20% of the tax evaded or TZS 40,000, whichever is greater. Business expenses also have to be supported by fiscal receipts, with limited exceptions such as payments to a non-resident with no permanent establishment in Tanzania. A manual receipt from a supplier who should be using an EFD may therefore not support your expense claim.

How to fill in a cash receipt book

1. Use the next pre-numbered receipt in order. Never skip or tear out a number; if you spoil one, write "CANCELLED" across it and keep both copies in the book.
2. Write the date and the payer's full name, plus their address where it is a sale, since TRA's list of particulars asks for it.
3. Under Particulars, describe exactly what the money is for: the goods, the invoice number, or the service and period.
4. Write the amount in figures and in words, so it cannot be altered later.
5. Note how it was paid: cash, mobile money (with the transaction reference) or bank.
6. Sign, add your name and the business stamp, give the original to the payer and keep the duplicate in the book.

Cash receipt book format

The template above follows the standard cash receipt layout: a "Cash Receipt" title with a receipt number, a "Received from" line, an optional "On behalf of" line for payments one person makes for another, a Particulars and Amount table, and an "Issued by / Signature / Stamp" footer. Add your business name, TIN, address and phone number at the top so every receipt identifies you. You can print copies as you need them, or take the layout to a local printer to have it bound as a numbered duplicate receipt book.

What an EFD or VFD receipt looks like

People searching for an "EFD receipt sample" or "TRA receipt sample" usually want to know how a fiscal receipt differs from a manual one. A fiscal receipt is produced by a TRA-registered device or virtual system, not written by hand, and it carries a receipt verification code and QR code that the buyer can use to check it on TRA's receipt verification service. A manual book cannot do that. If your turnover has passed TZS 11 million, read EFDMS in Tanzania explained and use the eligibility checker to see what applies to you.

Combine with the Petty Cash Voucher, Invoice Template, and the VFD Compliance Checklist.

Sources: TRA, Taxes and Duties at a Glance 2025/26 (TZS 11,000,000 fiscal receipt threshold, manual receipt in duplicate and its particulars, penalties for not issuing or not demanding a fiscal receipt, expenses supported by fiscal receipts). Checked 24 October 2026.

Take this further

A paper receipt book is a fine stopgap, but TRA expects fiscalised receipts and a reconcilable daily total. Issue TRA VFD receipts automatically with Tawala POS — it prints or sends the compliant receipt, works offline when the line drops, and reconciles cash, M-Pesa, Tigo Pesa and Airtel Money at close of day.

Not sure which module fits? Compare every option under Tawala solutions, or find the setup for your sector under Tawala by industry.